https://www.taxtmi.com/caselaws?id=245631 Section 19(3) of the Uttar Pradesh Value Added Tax Act, 2008 permits cash security only for goods notified by the Government, and Section 81(2)(a) saves notifications and other actions under the repealed enactment by deeming them continued under the new Act if not inconsistent with it. The Court treated this saving clause as a legal fiction preserving operative notifications, and held that the 31.3.1986 notification remained effective despite the earlier sales tax nomenclature. It further held that the reference in Section 81 to the Uttar Pradesh Trade Tax Act was broad enough to include notifications issued under the former nomenclature, and that Section 6 of the General Clauses Act yielded to this specific legislative intent. The circular was therefore within jurisdiction. en-us Thu, 27 Mar 2014 00:00:00 +0530 Tue, 01 Apr 2014 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245631 Section 19(3) of the Uttar Pradesh Value Added Tax Act, 2008 permits cash security only for goods notified by the Government, and Section 81(2)(a) saves notifications and other actions under the repealed enactment by deeming them continued under the new Act if not inconsistent with it. The Court treated this saving clause as a legal fiction preserving operative notifications, and held that the 31.3.1986 notification remained effective despite the earlier sales tax nomenclature. It further held that the reference in Section 81 to the Uttar Pradesh Trade Tax Act was broad enough to include notifications issued under the former nomenclature, and that Section 6 of the General Clauses Act yielded to this specific legislative intent. The circular was therefore within jurisdiction. Case-Laws VAT and Sales Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245631